9,8,2,2,63. Climate Change

The Programme "Twenty-fifth Session of the Conference of the Parties to the United Nations Framework Convention on Climate Change (COP25) , COP-MOP15 session of the Conference of the Parties on the Quality of Meeting of the Parties to the Kyoto Protocol () and the second session of the Conference of the Parties as the Meeting of the Parties to the Paris Agreement (CMA2) and the meeting of the Subsidiary Bodies of the Convention, both of the Subsidiary Body for Scientific and Technological Advice (STRP) and of the Subsidiary Implementation Body (SBI), "shall be considered as of an event of exceptional public interest for the purposes of Article 27 of Act 49/2002 of 23 December, of the tax regime of non-profit organisations and of the tax incentives for patronage.

The duration of the programme to support this event will range from 1 November 2019 to 31 March 2020.

Taxpayers can deduct from the tax's total tax payment on 15% of the expenses that in compliance with plans and programmes 100 of activities established by the consortium carried out in accordance with Article 27,3 of Law 49/2002, in the drafting given by the second Final Provision of Act 35/2006 of 28 November.